Part VIII Miscellaneous and General
Management
254 Practice and procedure in connection with appeals.
1
Section 56B of the M1Taxes Management Act 1970 (regulations about practice and procedure in connection with appeals) shall be amended as follows.
2
In subsection (2)(b) (documents to be made available for inspection by Commissioners or by officers of the Board) for “the Commissioners or by officers of the Board” there shall be substituted “
specified persons
”
.
3
The following subsection shall be inserted after subsection (2)—
2A
In subsection (2)(b) above “specified persons” means such of the following as may be specified in the regulations—
a
the Commissioners;
b
any party to the appeal;
c
officers of the Board.
F1255 Calling for documents of taxpayers and others.
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